Expatriate Taxation

Expatriates are people who visit other countries for temporary duration for working in the Indian entity. Many of the multinational enterprises having a presence globally may send some of its employees to countries where it has a presence in order to assist the local company in their business activities. This phenomenon is also known as global mobility in the context of employment.

The income of the expats may be taxable in the country to which they are temporarily working. India has certain tax provisions which may apply to the expats visiting India. In order to determine their taxability in India, the residential status of such expats will become relevant. Residential status as per the Income-tax Act, 1961 (‘the Act’) will depend upon the period of stay of such expat in India.

01 Obtaining Tax Registrations

Assisting in obtaining Tax Identification number (PAN Number)

02 Determine the residential status

Based on the presence of the expat in India, the residential status of such expat may be identified under the Income Tax Act.

03 Monthly withholding Taxation calculation

Assist in computing the monthly tax liability of the expatriate in order to enable the company to withhold applicable taxes in India including tax equalization amounts for grossing up tax.

04 Annual income Tax return Preparation and Filing

Prepare the computation of income and assist in filing the annual income tax return of the expatriate in India.

05 Representation Services before revenue authorties

Non-Resident Indian (NRI) Taxation

01 Obtaining Tax Registration Number

provides assistance in obtaining Tax Regsitration Number ( PAN Number) of NRI from the Tax Authorities

02 Determine Residential Status

Based on the presence of the NRI in India, the residential status of such NRI may be determined under the Act 3.Property & Investment Transaction Advisory - This would include advise to NRIs on acquisition of disposal of Investments as well as Immovable property and associated tax compliances etc.

03 Pre & Post NRI Status Advisory

Advise in relation to income tax disclosures pre and post NRI status including disclosures under Undisclosed Foreign Investments & Assets Act, 2015

04 Income Tax Filing Services

05 Representation before the revenue authorities

06 Evaluating the applicability of double taxation agreement with the relevant country, in relation to relevant streams of Income.

07 Assistance in the claim of foreign tax credit

08 Issuance of Form 15CA/Form 15CB Certificates and other compliance certificates if any.